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Article

Wilmer Cutler Pickering Hale and Dorr LLP | USA | 23 Jul 2019

PCAOB Offers Guidance on Communications to Audit Committees Related to Independence

Earlier this month, the Public Company Accounting Oversight Board released additional resources regarding its new Critical Audit Matters (CAMs)

Article

Wilmer Cutler Pickering Hale and Dorr LLP | USA | 25 Jun 2019

PCAOB Offers Guidance on Communications to Audit Committees Related to Independence

In response to audit firm requests for guidance and a number of deficiencies identified during the Public Company Accounting Oversight Board’s audit

Article

Wilmer Cutler Pickering Hale and Dorr LLP | USA | 16 May 2019

PCAOB Releases Preview of 2018 Inspection Observations

The Public Company Accounting Oversight Board’s Division of Registration and Inspections has recently released a Staff Preview of 2018 Inspection

Article

Mayer Brown | USA | 14 May 2019

PCOAB Releases Preview of 2018 Audit Inspection Findings

In May, the Public Company Accounting Oversight Board (“PCAOB”) posted a preview of its staff’s observations made in relation to audits conducted in

Article

Mayer Brown | USA | 2 Apr 2019

Key PCAOB Areas of Focus

The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees. During its 2019 inspections, the PCAOB has said that its

Article

Paul Weiss | USA | 8 Jan 2019

Takeaways from the AICPA’s 2018 Conference on Current SEC and PCAOB Developments

In mid-December 2018, speakers and panelists representing regulatory and standard-setting bodies as well as auditors, registrants, securities counsel

Article

Mayer Brown | USA, China | 19 Dec 2018

Bill Requires Certain Issuers to Disclose to the SEC Information Regarding Foreign Jurisdictions that Prevent or Impair PCAOB Audit Inspections

On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled “Holding Foreign Companies Accountable Act” that

Article

Mayer Brown | USA | 17 Dec 2018

Lessons Learned from CAM Dry Runs

In 2017, the Public Company Accounting Oversight Board (“PCAOB”) adopted a new standard for auditor’s reports that requires a description of critical

Article

Katten Muchin Rosenman LLP | USA | 31 Aug 2018

CFTC Releases No-Action Position on PCAOB Requirement to Communicate Critical Audit Matters

On August 29, the Commodity Futures Trading Commission’s Division of Swap Dealer and Intermediary Oversight (Division) issued a no-action letter

Article

Dinsmore & Shohl LLP | USA | 26 Jul 2018

FINRA Issues Digital Asset Notice

On July 6, 2018, FINRA issued a regulatory notice encouraging member firms to provide notification if the firms, their associated persons or

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